Tax Refunds for Foreign Visitors

[Sundance2020]

FAQ: Who can claim a VAT Tax refund while visiting Thailand ?

1. Those who are not Thai nationality
2. Those who have not a domicile in Thailand.
3. Those who are not an airline crew member departing Thailand on duty.
4. Depart Thailand from an international airport.
5. Purchase goods from stores displaying a "VAT REFUND FOR TOURISTS" sign.
6. Present the goods and VAT Refund Application for Tourist Form (P.P.10) and original tax invoices to the Customs officer before check-in at the airline counter on the departure date.

Vat Refund for Tourists Conditions

• Goods must be purchased from stores displaying the "VAT REFUND FOR TOURISTS" sign.
• Goods must take out of Thailand with the traveler within 60 days from the date of purchase.
• Goods must be purchased at least 2,000 baht (VAT included) per day per store.
• On the purchasing date, tourists must present Passport and ask the sales assistant to issue the VAT Refund Application for Tourists form (P.P.10) with the original tax invoices.
• Tourists must present the goods and VAT Refund Application for Tourists form (P.P.10) with original tax invoices to a Customs officer for inspection before check-in.
• In case of luxurygoods (jewelry, gold, ornaments, watches, glasses, and pens of which the value is over 10,000 baht), the tourist is required to hand carry and show the goods again at the VAT Refund for Tourists
• Office, after passing the immigration checkpoint.
  Tourists can claim a VAT refund at the VAT Refund for Tourists Counter at an international airport, or drop the documents into the box in front of the VAT Refund for Tourists office, or mail the documents to the Revenue Department of Thailand.

Vat Refund Payment Methods


For refund amount not exceeding 30,000 baht, the refund payment can be made in the form a
1.1 Cash (Thai baht only) or
1.2 Bank draft in four currencies: US$, EURO, STERLING, YEN or
1.3 Transfer into Credit card account (VISA, MASTERCARD, and JCB)
2. For refund amount exceeding 30,000 baht, the refund payment can be made in the form of bank draft or transfer into a credit card account (as detailed in 1.2 and 1.3)

The expense consist of draft or transfer fee, and postal fee which are charged by banks and post office and they will be deducted from the refund amount. Below tables are shown the approximately rate of the expenses.






Why the VAT refund are disapproved

• A claimant carries a diplomatic Passport and/or resides in Thailand.
• A claimant is an airline crew member that is on duty when departs Thailand.
• A claimant did not depart Thailand from an international airport.
• A claimant did not carry the goods out of Thailand on the departure date.
• Goods were not taken out of Thailand within 60 days from the date of purchase. The purchase date is counted as the first day.
• Goods were taken out of Thailand without inspected by a Customs officer.
• Luxurygoods were taken out of Thailand without inspected by a Revenue officer.
• The total value of purchase is less than 2,000 baht per day per store.
• The VAT Refund Application for Tourist form (P.P. 10) was not issued on the date of purchase.
• The name or passport number on the original tax invoices that are enclosed to the VAT Refund Application for Tourist form (P.P. 10) is not a claimant.
• The original tax invoices were not enclosed to the VAT Refund Application for Tourist form ( P.P. 10).
• Goods were not purchased from the shops participating in the VAT refund for tourists scheme.
• The tax invoices were not issued from a store that mentioned on the form.

[Virus]

Thailand Tourist Tax refunds surge since June 2022

FollowingThailand‘s full reopening in June last year, the number of tourist tax refunds has surged, as reported by Revenue Department director-general Lavaron Sangsnit. The increase in foreign visitors is evident in the substantial rise in value-added tax (VAT) refund totals. In 2022, over 423,000 tourists received VAT refunds, totalling 1.2 Billion THB

Between January and May 2022, there were 55,700 refunds, equating to 204 Million THB. However, from June to December, refunds increased to 367,000, amounting to nearly 1 billion baht. As tourist arrivals continue to grow, the department anticipates VAT refunds to rise further. From January to March 2023, VAT refunds were provided to 273,000 tourists, worth 700 Million THB. The department offers three options for VAT refunds:

• Airport Refunds:
  Goods worth at least 2,000 baht (inclusive of VAT) must be purchased from stores displaying the “VAT Refund for Tourists” sign. On the purchase date, tourists must present their passports and request the sales assistant to issue the VAT Refund Application for Tourists form (P.P.10) with the original tax invoices. On the departure date, tourists must present the goods and the P.P.10 form with original tax invoices to a customs officer for inspection before check-in. Luxury goods must be declared at theCustoms Inspection Office.
• VAT refunds by Mail:
  Tourists can post the required documents to the VAT Refund for Tourists Office, and the refund payment is made via a credit card transfer.:
• Refunds at VAT Refund Downtown Agents:
  Located at leading department stores nationwide.

Since January 2020, the department has utilised blockchain technology to provide VAT refunds to foreign tourists, to speed up refunds and encourage return visits. Many stores now issue electronic P.P.10 forms, allowing travellers to submit VAT refunds directly through the Thailand VRT app, which is powered by blockchain. Refund payments are made electronically through Alipay, WeChat, or transfer to a credit card account, reports Bangkok Post.